Chart of accounts (COA) Canada 2006 - Balance sheet accounts - Liabilities

2 - Liabilities
2.1 - Financial Instruments and Borrowing
2.1.1 - Mortgage Loans
2.1.1.1 - Residential Mortgage Loans
2.1.1.1.1 - Residential Mortgage Loans, Secured by Property in Canada
2.1.1.1.1.1 - Residential Mortgage Loans, Secured by Property in Canada, from Canadian Chartered Banks
2.1.1.1.1.2 - Residential Mortgage Loans, Secured by Property in Canada, from Other Lending Institutions
2.1.1.1.2 - Residential Mortgage Loans, Secured by Property outside of Canada
2.1.1.1.2.1 - Residential Mortgage Loans, Secured by Property outside of Canada, from Canadian Chartered Banks
2.1.1.1.2.2 - Residential Mortgage Loans, Secured by Property outside of Canada, from Other Domestic Lending Institutions
2.1.1.1.2.3 - Residential Mortgage Loans, Secured by Property outside of Canada, from Foreign Institutions
2.1.1.1.2.3.1 - Canadian Currency
2.1.1.1.2.3.2 - Foreign Currency
2.1.1.2 - Non-Residential Mortgage Loans
2.1.1.2.1 - Non-Residential Mortgage Loans, Secured by Property in Canada
2.1.1.2.1.1 - Non-Residential Mortgage Loans, Secured by Property in Canada, from Canadian Chartered Banks
2.1.1.2.1.2 - Non-Residential Mortgage Loans, Secured by Property in Canada, from Other Lending Institutions
2.1.1.2.2 - Non-Residential Mortgage Loans, Secured by Property outside of Canada
2.1.1.2.2.1 - Non-Residential Mortgage Loans, Secured by Property outside of Canada, from Canadian Chartered Banks
2.1.1.2.2.2 - Non-Residential Mortgage Loans, Secured by Property outside of Canada, from Other Domestic Lending Institutions
2.1.1.2.2.3 - Non- Residential Mortgage Loans, Secured by Property Outside of Canada, from Foreign Institutions
2.1.1.2.2.3.1 - Canadian Currency
2.1.1.2.2.3.2 - Foreign Currency
2.1.2 - Non-Mortgage Loans
2.1.2.1 - Non-Mortgage Loans, Bank Loans - Overdrafts and Loans from Chartered Banks and Branches of Foreign Banks Operating in Canada (excluding Lien Notes Payable. See 2.1.2.4)
2.1.2.1.1 - Overdrafts with Chartered Bank Branches in Canada
2.1.2.1.2 - Credit Card Balances
2.1.2.1.3 - Subordinated Loans and Notes Payable
2.1.2.1.4 - Line of Credit
2.1.2.1.5 - Obligations under Financial/Capital Leases
2.1.2.1.6 - Loans with Chartered Bank Branches in Canada
2.1.2.1.6.1 - Demand Notes Payable
2.1.2.1.6.2 - Commercial Installment Loans
2.1.2.1.6.2.1 - Canadian Currency
2.1.2.1.6.2.2 - Foreign Currency
2.1.2.1.6.3 - Repurchase Agreements
2.1.2.1.7 - Loans from Chartered Bank Branches outside of Canada
2.1.2.1.7.1 - Canadian Currency
2.1.2.1.7.2 - Foreign Currency
2.1.2.2 - Non-Mortgage Loans, Loans from Other Domestic Lending Institutions
2.1.2.2.1 - Credit Union/Caisse Populaire Loans
2.1.2.2.2 - Farm Credit Corporation Loan Payable
2.1.2.2.3 - Central League/Federation Loans
2.1.2.2.4 - Loans from other Domestic Lending Financial Institutions
2.1.2.2.4.1 - Commercial Installment Loans
2.1.2.2.4.1.1 - Canadian Currency
2.1.2.2.4.1.2 - Foreign Currency
2.1.2.2.4.1.3 - Line of Credit, with other Domestic Lending Institutions
2.1.2.2.4.2 - Repurchase Agreements
2.1.2.2.4.3 - Credit Card Balances
2.1.2.2.4.4 - Subordinated Debt
2.1.2.2.4.5 - Lines of Credit
2.1.2.3 - Non-Mortgage Loans, Loans from Others
2.1.2.3.1 - Loans from Provincial Governments
2.1.2.3.2 - Loans from Supply Companies
2.1.2.3.3 - Private Loans
2.1.2.3.4 - Other Domestic Loans
2.1.2.3.5 - Loans from Non-Residents
2.1.2.3.5.1 - Canadian Currency
2.1.2.3.5.2 - Foreign Currency
2.1.2.4 - Non-Mortgage Loans, Lien Note Payable
2.1.2.4.1 - Lien Note Payable to Chartered Bank Branches in Canada
2.1.2.4.2 - Lien Note Payable to Bank Branches Outside Canada
2.1.2.4.3 - Lien Note Payable to Other Financial Institutions
2.1.2.5 - Obligations under Financial/Capital Leases (excluding from Chartered Banks)
2.1.2.5.1 - Automobile Leases
2.1.2.5.2 - Aircraft
2.1.2.5.3 - Other Machinery and Equipment Leases
2.1.2.5.4 - Building Leases
2.1.2.5.5 - Others capital lease obligations
2.1.3 - Debt Securities
2.1.3.1 - Debt Securities, Short-term Paper, Commercial Paper, Finance Company Paper and Bankers' Acceptances
2.1.3.1.1 - Commercial Paper
2.1.3.1.1.1 - Canadian Currency
2.1.3.1.1.2 - Foreign Currency
2.1.3.1.2 - Finance Company Paper
2.1.3.1.2.1 - Canadian Currency
2.1.3.1.2.2 - Foreign Currency
2.1.3.1.3 - Bankers' Acceptances
2.1.3.1.3.1 - Canadian Currency
2.1.3.1.3.2 - Foreign Currency
2.1.3.2 - Debt Securities, Bonds, Debentures and Promissory Notes
2.1.3.2.1 - Promissory Notes
2.1.3.2.2 - Corporate Bonds and Debentures
2.1.3.2.2.1 - Corporate Bonds and Debentures guaranteed by Canadian Governments
2.1.3.2.2.2 - Corporate Bonds and Debentures - all other
2.1.3.2.2.2.1 - Canadian Currency
2.1.3.2.2.2.2 - Foreign Currency
2.1.3.2.3 - Asset-Backed Securities
2.1.3.2.3.1 - Asset-Backed Securities, Mortgage-Backed Securities
2.1.3.2.3.2 - Asset-Backed Securities, Other Asset-Backed Securities
2.1.4 - Derivative Liabilities (Excluding Employee Stock Options)
2.1.4.1 - Derivative Liabilities With Resident Counterparties
2.1.4.2 - Derivative Liabilities With Non-Resident Counterparties

2 - Liabilities
2.1 - Financial Instruments and Borrowing
2.1.1 - Mortgage Loans
2.1.1.1 - Residential Mortgage Loans
2.1.1.1.1 - Residential Mortgage Loans, Secured by Property in Canada
2.1.1.1.1.1 - Residential Mortgage Loans, Secured by Property in Canada, from Canadian Chartered Banks
2.1.1.1.1.2 - Residential Mortgage Loans, Secured by Property in Canada, from Other Lending Institutions
2.1.1.1.2 - Residential Mortgage Loans, Secured by Property outside of Canada
2.1.1.1.2.1 - Residential Mortgage Loans, Secured by Property outside of Canada, from Canadian Chartered Banks
2.1.1.1.2.2 - Residential Mortgage Loans, Secured by Property outside of Canada, from Other Domestic Lending Institutions
2.1.1.1.2.3 - Residential Mortgage Loans, Secured by Property outside of Canada, from Foreign Institutions
2.1.1.1.2.3.1 - Canadian Currency
2.1.1.1.2.3.2 - Foreign Currency
2.1.1.2 - Non-Residential Mortgage Loans
2.1.1.2.1 - Non-Residential Mortgage Loans, Secured by Property in Canada
2.1.1.2.1.1 - Non-Residential Mortgage Loans, Secured by Property in Canada, from Canadian Chartered Banks
2.1.1.2.1.2 - Non-Residential Mortgage Loans, Secured by Property in Canada, from Other Lending Institutions
2.1.1.2.2 - Non-Residential Mortgage Loans, Secured by Property outside of Canada
2.1.1.2.2.1 - Non-Residential Mortgage Loans, Secured by Property outside of Canada, from Canadian Chartered Banks
2.1.1.2.2.2 - Non-Residential Mortgage Loans, Secured by Property outside of Canada, from Other Domestic Lending Institutions
2.1.1.2.2.3 - Non- Residential Mortgage Loans, Secured by Property Outside of Canada, from Foreign Institutions
2.1.1.2.2.3.1 - Canadian Currency
2.1.1.2.2.3.2 - Foreign Currency
2.1.2 - Non-Mortgage Loans
2.1.2.1 - Non-Mortgage Loans, Bank Loans - Overdrafts and Loans from Chartered Banks and Branches of Foreign Banks Operating in Canada (excluding Lien Notes Payable. See 2.1.2.4)
2.1.2.1.1 - Overdrafts with Chartered Bank Branches in Canada
2.1.2.1.2 - Credit Card Balances
2.1.2.1.3 - Subordinated Loans and Notes Payable
2.1.2.1.4 - Line of Credit
2.1.2.1.5 - Obligations under Financial/Capital Leases
2.1.2.1.6 - Loans with Chartered Bank Branches in Canada
2.1.2.1.6.1 - Demand Notes Payable
2.1.2.1.6.2 - Commercial Installment Loans
2.1.2.1.6.2.1 - Canadian Currency
2.1.2.1.6.2.2 - Foreign Currency
2.1.2.1.6.3 - Repurchase Agreements
2.1.2.1.7 - Loans from Chartered Bank Branches outside of Canada
2.1.2.1.7.1 - Canadian Currency
2.1.2.1.7.2 - Foreign Currency
2.1.2.2 - Non-Mortgage Loans, Loans from Other Domestic Lending Institutions
2.1.2.2.1 - Credit Union/Caisse Populaire Loans
2.1.2.2.2 - Farm Credit Corporation Loan Payable
2.1.2.2.3 - Central League/Federation Loans
2.1.2.2.4 - Loans from other Domestic Lending Financial Institutions
2.1.2.2.4.1 - Commercial Installment Loans
2.1.2.2.4.1.1 - Canadian Currency
2.1.2.2.4.1.2 - Foreign Currency
2.1.2.2.4.1.3 - Line of Credit, with other Domestic Lending Institutions
2.1.2.2.4.2 - Repurchase Agreements
2.1.2.2.4.3 - Credit Card Balances
2.1.2.2.4.4 - Subordinated Debt
2.1.2.2.4.5 - Lines of Credit
2.1.2.3 - Non-Mortgage Loans, Loans from Others
2.1.2.3.1 - Loans from Provincial Governments
2.1.2.3.2 - Loans from Supply Companies
2.1.2.3.3 - Private Loans
2.1.2.3.4 - Other Domestic Loans
2.1.2.3.5 - Loans from Non-Residents
2.1.2.3.5.1 - Canadian Currency
2.1.2.3.5.2 - Foreign Currency
2.1.2.4 - Non-Mortgage Loans, Lien Note Payable
2.1.2.4.1 - Lien Note Payable to Chartered Bank Branches in Canada
2.1.2.4.2 - Lien Note Payable to Bank Branches Outside Canada
2.1.2.4.3 - Lien Note Payable to Other Financial Institutions
2.1.2.5 - Obligations under Financial/Capital Leases (excluding from Chartered Banks)
2.1.2.5.1 - Automobile Leases
2.1.2.5.2 - Aircraft
2.1.2.5.3 - Other Machinery and Equipment Leases
2.1.2.5.4 - Building Leases
2.1.2.5.5 - Others capital lease obligations
2.1.3 - Debt Securities
2.1.3.1 - Debt Securities, Short-term Paper, Commercial Paper, Finance Company Paper and Bankers' Acceptances
2.1.3.1.1 - Commercial Paper
2.1.3.1.1.1 - Canadian Currency
2.1.3.1.1.2 - Foreign Currency
2.1.3.1.2 - Finance Company Paper
2.1.3.1.2.1 - Canadian Currency
2.1.3.1.2.2 - Foreign Currency
2.1.3.1.3 - Bankers' Acceptances
2.1.3.1.3.1 - Canadian Currency
2.1.3.1.3.2 - Foreign Currency
2.1.3.2 - Debt Securities, Bonds, Debentures and Promissory Notes
2.1.3.2.1 - Promissory Notes
2.1.3.2.2 - Corporate Bonds and Debentures
2.1.3.2.2.1 - Corporate Bonds and Debentures guaranteed by Canadian Governments
2.1.3.2.2.2 - Corporate Bonds and Debentures - all other
2.1.3.2.2.2.1 - Canadian Currency
2.1.3.2.2.2.2 - Foreign Currency
2.1.3.2.3 - Asset-Backed Securities
2.1.3.2.3.1 - Asset-Backed Securities, Mortgage-Backed Securities
2.1.3.2.3.2 - Asset-Backed Securities, Other Asset-Backed Securities
2.1.4 - Derivative Liabilities (Excluding Employee Stock Options)
2.1.4.1 - Derivative Liabilities With Resident Counterparties
2.1.4.2 - Derivative Liabilities With Non-Resident Counterparties

Date modified:: 2016-09-19

Language selection

Search and menus

Search

Chart of accounts (COA) Canada 2006 - Balance sheet accounts - Liabilities